Lampiran 2 : Data Penelitian Ukuran Perusahaan
LAMPIRAN
16 PT. Ultrajaya Milk Industry and Trading Company Tbk
11 PT. Prashida Aneka Niaga Tbk √ √ x
12 PT. Nippon Indosari Corporindo Tbk √ √ √
Sampel 8
13 PT. Sekar Bumi Tbk √ √ x
14 PT. Sekar Laut Tbk √ √ √
Sampel 9
15 PT. Siantar Top Tbk √ √ x
√ √ √
10 PT. Mayora Indah Tbk √ √ √
Sampel 10
17 PT. Darya Varia Laboratoria Tbk √ √ √
Sampel 11
18 PT. Indofarma (Persero) Tbk √ √ x
19 PT. Kimia Farma (Persero) Tbk √ √ √
Sampel 12
20 PT. Kalbe Farma Tbk √ √ √
Sampel 7
Sampel 6
Lampiran 1: Populasi, Kiteria Perusahaan, Sampel No Nama Perusahaan
3 PT. Tri Banyan Tirta Tbk √ √ x
Kriteria Sampel
1
2
3
1 PT. Akasha Wira International Tbk √ √ √
Sampel 1
2 PT. Tiga Pilar Sejahtera Food Tbk √ √ x
4 PT. Cahaya Kalbar Tbk √ √ √
9 PT.Multi Bintang Indonesia Tbk √ √ √
Sampel 2
5 PT. Davomas Abadi Tbk √ √ √
Sampel 3
6 PT.Delta Djakarta Tbk √ √ √
Sampel 4
7 PT. Indofood CBP Sukses Makmur Tbk √ √ √
Sampel 5
8 PT. Indofood Sukses Makmur Tbk √ √ x
Sampel 13
21 PT. Merck Tbk Sampel 14
√ √ √
22 PT. Pyridam Farma Tbk Sampel 15
√ √ √
23 PT. Schering Plough Indonesia Tbk Sampel 16
√ √ √
24 PT. Industri jamu & Farmasi sido muncul Tbk x x
√
25 PT. Taiso Pharmaceutical Indonesia Tbk
Sampel 17 √ √ √
26 PT. Tempo Scn Pasific Tbk
Sampel 18
√ √ √
Lampiran 2 : Data Penelitian Ukuran Perusahaan No KODE 2009 2010 2011 2012 2013
1 ADES 178.287.000.000 324.493.000.000 316.048.000.000 389.094.000.000 441.064.000.000
2 CEKA 568.603.115.385 850.469.914.144 823.360.918.368 1.027.692.718.504 1.069.627.299.747
3 DAVO 2.806.017.091.339 2.857.204.618.547 2.581.094.811.573 2.510.202.206.485 2.534.324.876.633
4 DLTA 760.425.630.000 708.583.733.000 696.166.676.000 745.306.835.000 867.040.802.000
5 ICBP 10.223.893.000.000 13.361.313.000.000 15.222.857.000.000 17.753.480.000.000 21.267.470.000.000
6 MLBI 993.465.000.000 1.137.082.000.000 1.220.813.000.000 1.152.048.000.000 1.782.148.000.000
7 MYOR 3.246.498.515.952 4.399.191.135.535 6.599.845.533.326 8.302.506.241.903 9.709.838.250.473
8 ROTI 346.977.673.235 568.265.341.826 756.136.918.500 1.204.944.681.223 1.822.689.047.108
9 SKLT 196.186.028.659 199.375.442.469 214.237.879.424 249.746.467.756 301.989.488.699
10 ULTJ 1.732.701.994.634 2.006.595.762.260 2.180.516.519.057 2.420.793.382.029 2.811.620.982.142
11 DVLA 783.613.064.000 854.109.991.000 922.945.318.000 1.074.691.476.000 1.190.054.288.000
12 KAEF 1.565.831.266.274 1.657.291.834.312 1.794.399.675.018 2.076.347.580.785 2.471.939.548.890
13 KLBF 6.482.446.670.172 7.032.496.663.288 8.274.554.112.840 9.417.957.180.958 11.315.061.275.026
14 MERK 433.970.635.000 434.768.493.000 584.388.578.000 569.430.951.000 696.946.318.000
15 PYFA 99.937.383.195 100.586.999.230 118.033.602.852 135.849.510.061 175.118.921.406
16 SCPI 206.257.212.000 233.756.072.000 312.518.674.000 440.498.391.000 746.401.836.000
17 SQBB 318.933.869.000 320.023.490.000 361.756.455.000 397.144.458.000 421.187.982.000
18 TSPC 3.263.102.915.008 3.589.595.911.220 4.250.374.395.321 4.632.984.970.719 5.407.957.915.805
Arus Kas Operasi NO KODE 2009 2010 2011 2012 20131 ADES 16.888.000.000 (29.748.000.000) 57.228.000.000 87.274.000.000 40.102.000.000
2 CEKA 104.682.614.940 (206.699.334.647) 126.233.750.999 165.931.107.445 19.608.725.490
3 DAVO (7.272.951.189) (199.870.651.509) (28.206.470.221) (30.213.035.251) 136.015.872.594
248.441.252.000 348.712.041.000
10 ULTJ 15.687.936.541 263.881.302.428 322.963.103.223
14 MERK 133.442.444.000 213.747.254.000 199.630.307.000 138.968.067.000 185.661.031.000
1.376.343.990.025 927.163.654.212
13 KLBF 1.363.583.440.601 1.253.907.863.696 1.473.495.223.306
230.612.654.491 253.783.664.733
12 KAEF 80.854.083.654 139.119.874.007 82.611.057.157
119.207.439.000 106.931.180.000
11 DVLA 5.688.757.000 130.614.145.000 73.025.709.000
491.603.153.597 195.989.263.645
15.260.831.786 26.893.558.457
5 ICBP 622.156.000.000 2.247.903.000.000 2.174.427.000.000
9 SKLT 11.689.827.584 8.089.259.673 10.232.581.561
189.081.795.465 314.587.624.896
4 DLTA 169.345.237.000 1.742.557.000 177.327.565.000
830.244.056.569 987.023.231.523
7 MYOR 446.429.845.710 238.253.946.429 (607.939.545.937)
539.860.000.000 1.181.049.000.000
6 MLBI 526.980.000.000 320.056.000.000 671.755.000.000
3.041.616.000.000 1.993.496.000.000
8 ROTI 56.084.131.253 113.567.953.650 148.431.210.737
15 PYFA 5.020.232.151 9.538.086.241 1.688.060.047 448.715.089 5.856.771.777
13 KLBF 0,26 0,18 0,21 0,22 0,24
6 MLBI 0.269 0.326 0.351 0.349 0.599
5 ICBP (0.052) 0.064 0.071 0.085 0.047
4 DLTA 0.094 0.133 0.153 0.242 0.254
3 DAVO 0.003 0.002 0.003 0.003 0.004
2 CEKA 0.014 (0.029) 0.052 0.013 0.003
1 ADES 0.018 0.034 0.017 0.065 0.068
Return Spread
18 TSPC 0,25 0,26 0,28 0,27 0,28
17 SQBB 0,17 0,15 0,16 0,18 0,17
16 SCPI 0,9 0,23 0,3 0,96 0,98
15 PYFA 0,27 0,17 0,15 0,35 0,46
14 MERK 0,18 0,17 0,15 0,27 0,26
12 KAEF 0,36 0,33 0,3 0,31 0,34
16 SCPI (21.449.579.000) 1.065.765.000 (53.786.843.000) 17.425.610.000 (36.859.173.000)
11 DVLA 0,29 0,25 0,28 0,28 0,23
10 ULTJ 0,31 0,35 0,33 0,3 0,28
9 SKLT 0,42 0,41 0,43 0,48 0,54
8 ROTI 0,52 0,2 0,28 0,45 0,57
7 MYOR 0,5 0,54 0,63 0,63 0,59
6 MLBI 0,89 0,59 0,57 0,71 0,45
5 ICBP 0,84 0,3 0,3 0,32 0,38
4 DLTA 0,21 0,16 0,18 0,2 0,22
3 DAVO 0,84 0,66 0,73 1,85 0,06
2 CEKA 0,47 0,64 0,51 0,55 0,51
1 ADES 0,62 0,69 0,6 0,46 0,39
18 TSPC 476.589.761.145 578.089.303.003 587.799.605.916 635.028.604.390 448.669.480.614
Debt To Asset Ratio NO KODE 2009 2010 2011 2012 2013
17 SQBB 130.998.164.000 141.006.185.000 118.123.324.000 138.285.657.000 153.706.638.000
NO KODE 2009 2010 2011 2012 2013
MYOR 7 0.042 0.047 (0.009) 0.046 0.051 ROTI 8 0.092 0.112 0.088 0.079 0.029
SKLT 9 (0.007) (0.039) (0.037) (0.012) (0.019) ULTJ 10 (0.037) (0.010) (0.006) 0.102 0.058
DVLA 11 0.019 0.066 0.066 0.095 0.048 KAEF 12 (0.033) 0.020 0.031 0.055 0.029 KLBF 13 0.071 0.119 0.119 0.144 0.116
MERK 14 0.265 0.209 0.331 0.145 0.194 PYFA 15 (0.035) (0.022) (0.021) (0.005) (0.022)
SCPI 16 (0.020) (0.029) 0.017 (0.003) (0.042) SQBB 17 0.339 0.226 0.267 0.297 0.297
TSPC 18 0.038 0.073 0.073 0.095 0.067
Perputaran Modal Kerja
NO KODE 2009 2010 2011 2012 2013
ADES
1
3.6
4.9
5.6
5.1
5.7 CEKA
2
4.0
2.8
5.0
7.6
7.7 DAVO
3
0.6
1.6
1.3
3.4
1.4 DLTA
4
2.6
2.5
2.9
3.4
3.4 ICBP 5 (10.5)
4.2
3.5
3.4
3.8 MLBI 6 (5.5) -52 (48.8) (4.7) (21.6) MYOR
7
4.8
4.4
4.2
3.1
3.2 ROTI
8
11.5
5.1
19.3
48.4
34.5 SKLT
9
6.7
6.9
7.7
10.9
19.3
10 ULTJ
3.8
3.9
5.7
4.7
3.7
11 DVLA
2.1
2.0
1.6
1.7
1.6 KAEF
12
5.2
5.1
4.3
3.8
4.1 KLBF
13
2.9
2.6
2.5
2.9
3.3 MERK
14
2.7
2.9
2.2
2.7
2.7 PYFA
15
5.5
4.5
4.0
4.4
7.4 SCPI 16 (20.5) -11
1.4
1.8
1.3 SQBB
17
2.1
1.5
1.6
1.5
1.6 TSPC
18
2.7
2.8
2.8
2.9
2.6 Perputaran Piutang
NO KODE 2009 2010 2011 2012 2013
ADES
1
6.6
3.8
3.6
6.6
6.7 CEKA
2
16.8
7.8
9.2
6.9
11.2
3 DAVO
7.3
4.3
17 SQBB
2.8
3.2
3.6
4.5
5.2
16 SCPI
6.3
6.5
6.7
7.4
5.2
15 PYFA
12
11
6.2
5.9
4.2
14 MERK
7.6
7.6
7.3
7.6
6.8
3.9
4.5
8.5
8 ROTI 1,4 2,2 1,2 1,1 1,1
18 TSPC 3,5 3,2 2,9 3 2,9
17 SQBB 5,5 5,6 5,6 4,8 4,9
16 SCPI 0,9 0,8 3,7 2,7 2,6
2 3 2,5 2,4 1,5
15 PYFA
14 MERK 5 6,2 7,5 3,8 3,9
13 KLBF 2,9 4,3 3,6 3,4 2,8
12 KAEF 1,9 2,4 2,7 2,8 2,4
11 DVLA 3,1 3,7 4,8 4,3 4,2
10 ULTJ 2,1 2 2,2 2 2,4
9 SKLT 1,8 1,9 1,7 1,4 1,2
7 MYOR 2,2 2,5 2,2 2,7 2,4
4.4
6 MLBI 0,65 0,9 0,9 0,5 0,9
5 ICBP 0,5 2,5 2,8 2,7 2,4
4 DLTA 4,5 6,3 6 5,2 4,7
3 DAVO 113,7 54,9 37,3 1 0,9
2 CEKA 4,7 1,6 1,6 1 1,6
1 ADES 2,23 1,5 1,7 1,9 1,8
8.8 Likuiditas
9.8
13.5
9.9
9.3
18 TSPC
13 KLBF
8.7
2.3
9.2
6.3
5.4
7 MYOR
14.5
7.3
7.7
11.3
17.1
6 MLBI
10.7
9.6
11
5.6
2.8
5 ICBP
12.6
8.4
6.7
7.1
9.4
4 DLTA
2.4
4.4
3.8
2.4
6.2
4.9
9.1
10
9.3
9.2
12 KAEF
2.8
3.1
2.9
3.2
3.1
11 DVLA
10
9.8
9.3
9.0
8 ROTI
10 ULTJ
9.0
8.2
8.2
9.2
9.1
9 SKLT
7.9
8.5
8.3
9.5
9.1
NO KODE 2009 2010 2011 2012 2013
Lampiran 3 : Statistik Deskriptif
Descriptive Statistics
Uji Kolmogorov-Smirnov Sebelum Transformasi One-Sample Kolmogorov-Smirnov Test
Kolmogorov-Smirnov Z 2.516 Asymp. Sig. (2-tailed)
Absolute .265 Positive .265 Negative -.173
Most Extreme Differences
Mean .0000000 Std. Deviation 12.28078275
a
90 Normal Parameters
N
Unstandardized Residual
90 Lampiran 4 : Uji Normalitas
N Minimum Maximum Mean Std. Deviation likuiditas 90 .50 113.70 4.9587 13.40254
Valid N (listwise)
90 -484.40 76.00 -3.6144 57.68073 perputaran piutang 90 .00 17.10 7.3852 3.23222
3.04E12 3.3541E11 5.74484E11 Return spread 90 -.05 .60 .0845 .11879 perputaran modal kerja
2.68E12 4.035E12 debt to asset ratio 90 .06 1.85 .4079 .25895 arus kas operasi 90 -6.08E11
2.E13
1.E11
90
Total aktiva
.000 a. Test distribution is Normal.
One-Sample Kolmogorov-Smirnov Test
Unstandardized Residual
N
90
a
Normal Parameters Mean .0000000 Std. Deviation 12.28078275
Most Extreme Absolute .265 Differences
Positive .265 Negative -.173
Kolmogorov-Smirnov Z 2.516 Asymp. Sig. (2-tailed)
.000 Calculated from data. b
Uji Kolmogorov-Smirnov Sesudah Transformasi One-Sample Kolmogorov-Smirnov Test
Unstandardized Residual
N
57
a
Normal Parameters Mean .0000000 Std. Deviation .19628696
Most Extreme Differences Absolute .114 Positive .114 Negative -.067
Kolmogorov-Smirnov Z .862
Asymp. Sig. (2-tailed) .447 a.
Test distribution is Normal.
b.
Calculated From Data.
Lampiran 5 : Uji Multikolinearitas Coefficients a
Unstandardized Standardized Collinearity Coefficients Coefficients Statistics Model B Std. Error Beta t Sig. Tolerance
VIF 1 (Constant) 1.711 .754 2.269 .028 ln_dar -.487 .109 -.422 -4.453 .000 .370 2.703 ln_arus -.020 .053 -.039 -.375 .709 .307 3.259 ln_modal -.365 .046 -.593 -7.886 .000 .587 1.703 ln_piutang .002 .073 .001 .021 .983 .730 1.370 ln_aset -1.182 .577 -.247 -2.048 .046 .229 4.363 ln_spread .679 .541 .160 1.254 .216 .205 4.883 a.
Dependent Variable: ln_likuid a
Coefficient Correlations
Model ln_spread ln_modal ln_arus ln_piutang ln_dar ln_aset
1 Correlations ln_spread 1.000 -.145 -.583 -.251 -.116 -.854 ln_modal -.145 1.000 .078 -.232 -.412 .229 ln_arus -.583 .078 1.000 .188 .589 .518 ln_piutang -.251 -.232 .188 1.000 .058 .034 ln_dar -.116 -.412 .589 .058 1.000 .058 ln_aset -.854 .229 .518 .034 .058 1.000
Covariances ln_spread .293 -.004 -.017 -.010 -.007 -.267 ln_modal -.004 .002 .000 .000 -.002 .006 ln_arus -.017 .000 .003 .001 .003 .016 ln_piutang -.010 .000 .001 .005 .000 .001 ln_dar -.007 -.002 .003 .000 .012 .004 ln_aset -.267 .006 .016 .001 .004 .333 a. Dependent Variable: ln_likuid